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V2490-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Self-employed with tourist vehicle: 50% IVA presumption; no partial IRPF deduction

A self-employed person with a private car seeking to buy a second vehicle for purely professional use asks about IVA and IRPF deductibility. The DGT recalls that under IVA, tourist cars are presumed to be 50% taxable (Art. 95.3.2 of Law 37/1992), unless a different rate is proven or the vehicle is on the 100% taxed list. In IRPF, Art. 22.4 of the RIRPF excludes tourist cars from partial deductions, meaning expenses for private cars are not deductible in general.

In 6 key points

How it affects those involved

Self-employed individuals using a private car for business must consider that IVA deductions are based on a 50% presumption, while IRPF does not allow partial deductions for private vehicles, unless specific exceptions apply.

Lifecycle

2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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